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Komenderowanie ksiag rachunkowych w ramach uslug wykonywanych na umowa o prace podmiotow gospodarczych jest licencjonowane. Ksiegi rachunkowe wolno ciagnac sie uslugowo ale wrecz z uprawnieniami potwierdzonymi certyfikatem Ministerstwa Finansow. Nie oznacza to, iz tylko biuro rachunkowe tarchomin (http://www.55.anglik.org) osoba posiadajaca taki certyfikat przypadkiem zaprojektowac i prowadzic sekretariat rachunkowe. Kancelaria w formie spolki cywilnej moga przewidziec m.in. osoby fizyczne nieposiadajace certyfikatu natomiast osoby prawne, tymczasem pod warunkiem, ze zatrudnia pracownikow sposrod certyfikatem.

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